United States Third Circuit

In an action against the government arising from a tax refund dispute between the University of Pittsburgh and the IRS, summary judgment in favor of the university is vacated and remanded, as early retirement payments made by the university to its tenured faculty were taxable as "wages" under the Federal Insurance Contribution Act (FICA), 26 U.S.C. section 3121-28.

Appellate Information

• Argued 01/23/2007
• Decided 11/02/2007
• Published 11/02/2007

Judges

• Before:  SCIRICA, Chief Judge, FUENTES, and CHAGARES, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Ellen P. DelSole (Argued), Kenneth L. Green, Eileen J. O'Connor, United States Department of Justice, Tax Division, Washington, D.C., for Appellant.


• For Appellees:
  
• Andrew K. Fletcher (Argued), Pepper Hamilton, Kathryn M. Kenyon, Pietragallo, Bosick & Gordon, Pittsburgh, PA, for Appellee.